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2017 (12) TMI 233 - AT - Central ExciseLiability of central excise duty - delivery charges of liquid gas - CENVAT credit availed on ISD invoices - Held that: - After the return of the tanker from the customer premises, the provisional entry made at the time of initial clearance, was adjusted and the duty was actually paid as per the actual quantity. Since the buyer pays only for the quantity of gases delivered at their premise and the burden of transit loss and any other loss was on the appellant, it was held that the sale of goods takes place only at the buyer’s premises - the facts of the present case require re-examination by the original authority with reference to purchase order, terms of sale, etc. - matter on remand. CENVAT credit availed on ISD invoices - Held that: - the original authority has denied the credit without any examination of the nature of services and also the various submissions made by the appellant in their defence - the appellant that the original authority has failed to give reasoned findings before denying the credit - matter requires de novo examination. Appeal allowed by way of remand.
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